Bill H.2608
188th (2013 - 2014)

An Act relative to helping seniors

Bill Title: An Act relative to helping seniors

By Mr. Jones of North Reading, a petition (accompanied by bill, House, No. 2608) of Bradley H. Jones, Jr. and others for legislation to include home heating costs in the calculation of tax credits for senior citizens. Revenue.

SECTION 1. Subsection (k) of section 6 of chapter 62 of the General Laws, as most recently amended by chapter 68 of the acts of 2011, is hereby further amended by inserting at the end of the definition of "Real estate tax payment", the following sentence:-

The real estate tax payment to be considered for purposes of calculating this credit shall also include 25 percent of the owner’s home heating oil, natural gas, or propane, actually paid in the taxable year for which the credit is sought.

SECTION 2. Subsection (k) of said section 6 of said chapter 62 of the General Laws, as so appearing, is hereby further amended by inserting at the end of the definition of "Rent constituting real estate payment", the following sentence:-

The rent constituting real estate tax payment to be considered for purposes of calculating this credit shall also include 25 percent of the owner’s home heating oil, natural gas, or propane, actually paid in the taxable year for which the credit is sought.

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